Thus, ORCP 68 applies when attorney fees
are imposed as a remedial sanction in a contempt proceeding.

Under ORCP 68 C(4)(a), a party seeking attorney fees is permitted 14 days
from the entry of judgment to submit to the court a detailed statement of fees and is
required to serve that statement on all parties. Under ORCP 68 C(4)(b), any party who
wishes to object to that statement is given another 14 days, "after service" of the
statement, to file and serve specific objections. If objections are filed, the trial court shall
"hear and determine all issues of law and fact raised by the statement * * * and by the
objections." ORCP 68 C(4)(c). Seealso Whitlow and Whitlow, 79 Or App 555, 559, 719
P2d 1308 (1986) ("If an objection to a cost statement is filed, then the court must hold an
evidentiary hearing before entering a judgment allowing costs and disbursements.")
(emphasis added).

Recently, in O'Neal and O'Neal, 158 Or App 431, 434, 974 P2d 785 (1999),
we emphasized that the procedural requirements of ORCP 68 are mandatory and that
failure to follow those procedures is prejudicial to the party deprived of the appropriate
process. Id. at 435. We described that process as a guaranteeing that "all parties will be
able to present their positions to the court in a structured manner and have an opportunity
to contest those of their opponents. * * * Denial of this important process corrupts the
system and infringes on the rights of each party." Id. Accordingly, failure to follow the
procedures of ORCP 68 affects a substantial right, and we may not disregard such a
procedural defect under ORCP 12 B. (4)Id.

Here, the trial court awarded fees without affording mother the opportunity
to respond to father's statement, as prescribed by ORCP 68 C(4)(b). Accordingly, the
judgment for fees must be reversed and remanded for further proceedings. See O'Neal,
158 Or App at 436.

Judgment for attorney fees reversed and remanded for further proceedings
in accordance with ORCP 68; otherwise affirmed.

1. Mother's objections were timely filed, because father served the statement
for fees by mail, thus providing mother with an extra three days, in addition to the 14
permitted under ORCP 68, in which to file her objections. See ORCP 10 C.